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  1. Hi there Does anyone know what HMRC's small business record checks involve? I'm considering doing some tutoring (cash in hand) but would like to declare the income (it probably won't be more than £5,000 per year) but would like to get a sense of what types of records/checks I will have to start keeping. Apparently HMRC will be introducing new 'risk based' BRCs especially for cash businesses soon... if anyone knows anything about these that'd be helpful! Thank you Christa
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